# SS ENTERPRISES vs OFFICE OF THE COMMISSIONER CENTRAL TAX DELHI WEST AND ANR

Court: Delhi High Court
Date: 2025-05-01
Citation: W.P.(C)-5684/2025 2025:DHC:3300-DB
Petitioner: SS ENTERPRISES
Respondent: OFFICE OF THE COMMISSIONER CENTRAL TAX DELHI WEST AND ANR

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/68901052025CW56842025_165725.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 01st May, 2025 W.P.(C) 5684/2025 SS ENTERPRISES .....Petitioner Through: Ms. Shivani Sethi, Advocate. versus OFFICE OF THE COMMISSIONER CENTRAL TAX DELHI WEST AND ANR .....Respondents Through: Mr. Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey and Ms. Anugya Gupta, Advocates. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 25947/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5684/2025 & CM APPL. 25946/2025 (for stay) 3. The present petition has been filed by the Petitioner – SS Enterprises under Articles 226 and 227 of the Constitution of India, inter alia, assailing the Order-in-Original bearing no. 84/SPP/ADC/CGST/DSC/2024-25 dated 31st January, 2025 (hereinafter, ‘impugned order’) passed by the Respondent No.1 - Additional Commissioner of Central Tax, CGST Delhi West Commissionerate. 4. Vide the impugned order, a penalty to the tune of Rs. 36,05,299/- has been imposed upon the Petitioner. 5. The case of the Petitioner is that the hearing notice was 

https://niyam.ai/judgements/high-court/2025/may/ss-enterprises-vs-office-of-the-commissioner-central-tax-delhi-west-and-anr